How to fill? | 2-NDFL Certificate of income of an individual

What does 2-NDFL represent?

An income tax certificate is a document that provides information about sources of official profit, wages, sick pay, financial assistance, and calculated taxes for the year. The extract is provided to citizens working in Russia. The certificate can be obtained from the employer after a written request from the working individual. The period for receiving the document is 3 days, excluding weekends and holidays.

Purpose of the certificate

2-NDFL – a document that reflects the solvency of an employee. A citizen may request a certificate to confirm monthly income from a permanent place of work. The main purpose of the statement for an individual:

applying for a loan from a financial institution
receiving a state tax deduction
participation in court proceedings
pension calculation
alimony calculation
adoption, guardianship
placement in another place of work
visa application
accrual of cash payments for unemployment, social benefits for low-income citizens

2-NDFL – legal confirmation of the official monthly profit of an individual. The document is required for processing payments, benefits, and proof of financial capacity in government departments and organizations.

A citizen has the right to make a request to obtain information about the correct calculation of wages and the correct write-off of income tax. The certificate is a mandatory document for calculating pension savings and insurance contributions.

The document is issued only by the employer, who is considered the employee’s tax representative in accordance with Art. 24 Tax Code of the Russian Federation. He must annually send reports to the Federal Tax Service on monetary deductions from the company’s employees. An individual entrepreneur cannot provide paper in his own name. To obtain a loan from a financial institution, proof of income requires a tax return.

Video about the new form 2-NDFL:

The Federal Tax Service requests a document for the administrative regulation of personal income tax. The annual provision of certificates from organizations makes it possible to identify non-transfer of funds to the state budget, the use of unestablished tax rates, and the fact of non-payment of mandatory payments.

Income tax withholding

In recent years, changes have been made in tax legislation regarding transfers of funds to the state treasury. At the same time, calculations and deductions remained the same. The changes affected only the terms of accrual to the budget. As a result, payments are made before wages are issued. Holidays and weekends are taken into account. The deadline including vacation pay is no later than the last day of the month. Typically, state-owned companies pay employees twice a month:

Advance – remuneration for the first half of the month, which was worked out
The final payment is for the second half of the month, which was worked out

Many people have a question: should tax be withheld from the advance payment? The answer is no, there are no taxes charged on it. They are paid only from the full income of citizens.

Providing 2-NDFL

A certificate of income of a person with official employment is issued by the head of an organization, enterprise, or private company. The employer must provide the document to the Federal Tax Service or to the employee upon his written request.

Table 1. Procedure and description of document submission.

Issue object	The Federal Tax Service		Worker
Issue object	Information about the income of each employee during the year	Information about the profit of an employee from whom taxes were not collected during the year	Information about income at your own request
Base	Mandatory requirement under Art. 230 Tax Code of the Russian Federation	Mandatory requirement under Art. 226 Tax Code of the Russian Federation	Written request under clause 3 of Art. 230 RF, art. 62 Labor Code of the Russian Federation
Number of copies	One	Two: one to the Federal Tax Service, the second to an employee of the organization	Specified in the application
Registration of a certificate	Original	Original	Original
Submission period	Before April 1 of the previous calendar year	Before March 1 of the expired tax period when the incident occurred	3 working days
Presentation method	visit to the Federal Tax Service by a tax agent, employer representative email Fax	personal visit letter via post office	personal visit letter via post office

The employer is obliged to provide the certificate only to the employee with whom the employment contract has been signed. For military personnel who have entered into a contract, the state acts as a tax agent. Submission of personal income tax form 2 is carried out at the Unified Settlement Center of the Russian Ministry of Defense.

Video about certificate authentication:

Help on form 2-NDFL in 2021

Home / Reporting for employees

Download form 2-NDFL (valid until the end of 2021)
View a sample of filling out the certificate

Below are detailed instructions for filling out

The following situations are considered:
1. Income was taxed at different rates

2. Salary for December was paid in January

ATTENTION!
From January 1, 2021, the 2-NDFL form will be updated again.
What has changed + new forms can be found in this article.

2-NDFL is an official document about the income of an individual received from a specific source (usually an organization or individual entrepreneur) and the personal income tax withheld from this income.

Organizations and individual entrepreneurs submit certificates only in case of payment of income to employees and other individuals. But individual entrepreneurs do not draw up form 2-NDFL for themselves.

You are required to submit certificates both to the tax office and to your employees.

2-NDFL employees are issued within three working days from submitting an application for a certificate. A certificate may be needed when leaving a job and moving to another job, filing tax deductions, applying to a bank for a loan, applying for a visa to a significant number of countries, applying for a pension, adopting a child, submitting documents for various benefits, etc. .

Due dates

Tax certificates are submitted once a year:

no later than April 1 (until April 2, 2021, since the 1st is a day off);
until March 1, if it is impossible to withhold personal income tax (certificates with sign 2).

Information about the income of non-employees in the company

In the following common cases, we must file income information for individuals not employed by the company:

The company paid for the work/services under the contract;
The LLC paid dividends to participants;
Property was rented from an individual (for example, premises or a car);
Gifts worth more than 4,000 rubles were presented;
Financial assistance was provided to those not working in the organization/individual entrepreneur.

When not to submit 2-NDFL

There is no obligation to file 2-NDFL when:

purchased real estate, a car, goods from an individual;
the cost of gifts given by the company is less than RUB 4,000. (in the absence of other paid income);
damage to health was compensated;
financial assistance was provided to close relatives of a deceased employee/employee who retired from the organization or to the employee/retired employee himself in connection with the death of his family members.

In what format to submit 2-NDFL

1) If the number of completed tax certificates is 25 or more, you need to transmit 2-NDFL via telecommunication channels (via the Internet), for which an agreement must be concluded with a specialized organization (operator of electronic document flow between taxpayers and inspectorates).

The list of operators can be viewed on the tax service website. You can also use the Federal Tax Service website to submit certificates.

2) If the number is smaller, you can submit certificates on paper - bring them in person or send them by mail.

When submitting 2-NDFL in paper form, a register of information on income is also compiled - a consolidated document with data about the employer, the total number of certificates and a table of three columns, the first of which contains the numbers of the tax certificates submitted, the second indicates the full name of the employees, the third their dates of birth are indicated.

The register also reflects the date of submission of the certificates to the tax authority, the date of acceptance and the data of the tax officer who accepted the documents. The register is always filled out in 2 copies.

The current form of the register is given in the order of the Federal Tax Service of Russia dated September 16, 2011 No. ММВ-7-3/ [email protected] When submitting via the Internet, the register will be generated automatically and there is no need to create a separate document.

When accounting is carried out in a special program (for example, various versions of 1C Accounting), personal income tax reporting is generated automatically; all that remains is to double-check the correctness of filling out. Also, some developers offer separate programs for filling out personal income tax reporting (for example, the resource 2ndfl.ru).

Instructions for filling out the 2-NDFL certificate

Cap part

We indicate:

The year for which 2-NDFL was compiled;
Serial number of the certificate;
Date of compilation.

Column "sign"

Specify the value:

“1” – in all cases where personal income tax was withheld, if the certificate is submitted by a tax agent (“3” – if the form is submitted by the legal successor of the organization or its OP on the same grounds);
“2” – when it was not possible to withhold personal income tax if the document is submitted by a tax agent (“4” – if the form is submitted by the legal successor on the same basis).

The need to provide 2-personal income tax with sign 2 may arise in such common cases as:

Presenting a non-monetary gift worth more than 4,000 rubles to a person who is not an employee of the company;
Payment of travel and accommodation for representatives of counterparties;
Forgiveness of debt for a resigned employee.

It should be borne in mind that submitting a certificate with feature 2 does not cancel the obligation to submit a certificate with feature 1 for the same income recipient.

Column "Adjustment number"

When the certificate is submitted for the first time, “00” is entered. If we want to correct the information from the previously provided certificate, the column indicates a value greater than the previous one by one - 01.02, etc.

If a cancellation certificate is submitted to replace the one submitted earlier, “99” is indicated.

Note: when filling out the corrective document, the successor of the tax agent must indicate the number of the certificate submitted by the previously reorganized company and the new date of preparation.

Code of the tax office with which the organization or individual entrepreneur is registered

You can find out on the Federal Tax Service website through this service).

Section 1

OKTMO code

OKTMO is the All-Russian Classifier of Municipal Territories. The code can be viewed on the tax service website in this service).

Individual entrepreneurs on UTII and PSN indicate OKTMO at the place of business in relation to their employees employed in these types of business.

The legal successor of the tax agent fills out OKTMO at the location of the reorganized company (RP).

TIN and checkpoint

Extracted from the tax registration certificate. In 2-NDFL for employees of separate divisions, OKTMO and KPP of these divisions are indicated. Individual entrepreneurs do not indicate checkpoints.

If the certificate is submitted by the successor of the tax agent, the TIN/KPP of the legal successor is filled in.

Tax agent

The abbreviated (if absent, full) name of the organization (full name of the entrepreneur) is indicated.

If the certificate is submitted by the legal successor, the name of the reorganized company (RP) should be indicated.

Reorganization (liquidation) codes

In the “Form of reorganization” field, the codes of reorganization (liquidation) of the legal entity (LP) are indicated:

Code	Name
1	Conversion
2	Merger
3	Separation
5	Accession
6	Division with simultaneous accession
0	Liquidation

The codes of the reorganized company (OP) are entered in the TIN/KPP field.

If the certificate is not submitted for a reorganized legal entity (LE), these fields are not filled in.

If the title of the certificate contains the sign “3” or “4”, these fields must be filled in in the prescribed manner.

Section 2

Taxpayer status

Indicated by code from 1 to 6:

Code 1 - for all tax residents of the Russian Federation (persons staying in the territory of the Russian Federation for 183 or more calendar days within 12 consecutive months), and for those who stayed less than 183 days, the following codes are indicated:

2 – when the recipient of the income is not a resident and does not fall under other codes;
3 – if we invited a highly qualified specialist to work;
4 – if our employee is a participant in the program for the resettlement of compatriots;
5 – if the employee brought a certificate of recognition as a refugee or provision of temporary asylum in the Russian Federation;
6 – when our employee is accepted on the basis of a patent (foreign workers from countries whose citizens do not require entry visas to the Russian Federation, with the exception of those included in the Customs Union. For example, citizens of Azerbaijan, Tajikistan, Uzbekistan, Ukraine , temporarily staying in Russia, for the right to work for legal entities and individual entrepreneurs are required to obtain patents).

We determine the status at the end of the year for which information is submitted. Those. if the employee became a resident during the year, in the “Taxpayer Status” column we enter the number 1. This does not apply only to filling out certificates for those working on the basis of a patent (for them, code is always 6).

If the 2-NDFL is issued before the end of the year, the status is indicated as of the date the document was drawn up.

Country of citizenship code

Indicated in accordance with OKSM (All-Russian Classifier of Countries of the World). For example, for Russian citizens this is code 643. For codes for other countries, see this link.

Identity document code

Indicated according to the directory “Codes of types of documents proving the identity of the taxpayer” (see table below). Usually these are codes 21 (passport of a citizen of the Russian Federation) and 10 (passport of a foreign citizen). Next, indicate the series and number of the document.

Code	Title of the document
21	Passport of a citizen of the Russian Federation
03	Birth certificate
07	Military ID
08	Temporary certificate issued in lieu of a military ID
10	Foreign citizen's passport
11	Certificate of consideration of an application for recognition of a person as a refugee on the territory of the Russian Federation on its merits
12	Residence permit in the Russian Federation
13	Refugee ID
14	Temporary identity card of a citizen of the Russian Federation
15	Temporary residence permit in the Russian Federation
18	Certificate of temporary asylum on the territory of the Russian Federation
23	Birth certificate issued by an authorized body of a foreign state
24	Identity card of a military personnel of the Russian Federation
91	Other documents

Sections 3-5

Indicators (except for personal income tax) are reflected in rubles and kopecks. The tax amount is rounded according to arithmetic rules.

If we paid income that was not subject to personal income tax in full (the list of such income is given in Article 217 of the Tax Code of the Russian Federation), we do not include the amount of such income in 2-personal income tax. For example, 2-NDFL does not reflect:

benefits for pregnancy and childbirth and child care up to 1.5 years;
payment to the dismissed employee of severance pay in the amount of no more than three monthly salaries;
one-time payment at the birth of a child in the amount of up to 50,000 rubles.

Section 3

It includes data:

about income taxed at one of the rates (13, 15, 30, 35%);
about tax deductions applicable to these types of income (in particular, amounts not subject to personal income tax).

Income received is reflected in chronological order, broken down by month and income code.

Employee income was taxed at different rates - how to fill it out?

If during the year one person received income subject to taxation at different rates, one certificate is filled out containing sections 3 - 5 for each rate. Those. all employee income, regardless of the type of income, must be included in one certificate.

If all the data does not fit on one sheet, fill out the second page of the certificate (in fact, we will have 2 completed 2-NDFL forms with the same number).

On the second page, indicate the page number of the certificate, fill in the heading “Certificate of income of an individual for ______ year No. ___ dated ___.___.___” (data in the header, including the number, are the same as on the first page), enter data in sections 3 and 5 (sections 1 and 2 are not filled in), the “Tax Agent” field (at the bottom of the document) is filled in. Each completed page is signed.

An example of such a situation is an organization issuing an interest-free loan to its employee. The recipient of the loan will have both income taxed at a rate of 13% (salary) and income subject to a rate of 35% (material benefit).
If dividends to a participant who works in the organization, they are reflected along with other income. There is no need to fill out separate sections 3 and 5 for dividends.
For example, on June 5, 2021, participant Nikiforov, who also works as Deputy General Director, was paid dividends of 450,000 rubles. In the data for June (see sample above), we will reflect wage income with code 2000 and dividend income with code 1010.

Income and deduction codes

Income and deduction codes are established by orders of the Federal Tax Service (the latest changes were approved by order dated October 24, 2017 No. ММВ-7-11/ [email protected] ). See the full list of income codes here.

But most often you will have to indicate the following:

2000 – salary;
2002 – award;
2012 – vacation pay;
2300 – sick pay.

The most used deductions for this section:

501 – deduction from the cost of gifts (up to 4,000 rubles per year);
503 – deduction from financial assistance (up to 4,000 rubles per year).

See the full list of deduction codes here.

If there are no total indicators, a zero is entered in the certificate columns.

Salary for December was paid in January – how to reflect it?

In the certificate, income is reflected in the month in which such income is considered actually received according to the norms of the Tax Code. For example:

1) Our employee’s salary for December 2021 was paid on January 12, 2021 - we will reflect its amount in the certificate for 2021 as part of income for December (since, in accordance with paragraph 2 of Article 223 of the Tax Code, the date of receipt income in the form of wages is recognized as the last day of the month for which income is accrued in accordance with the employment contract).
2) For a craftsman working for us under a contract, payment for work completed in December 2021 was made on January 12, 2018 - this amount will be included in 2-NDFL for 2021 (since there are separate standards for payment for contracts of a civil law nature are not provided for by the Tax Code, therefore, we apply the general rule, according to which the date of actual receipt of income is defined as the day of its payment - clause 1 of Article 223 of the Tax Code of the Russian Federation).

Vacation pay is reflected in the certificate as part of the income of the month in which they were paid (Letter of the Ministry of Finance of the Russian Federation dated 06.06.2012 No. 03-04-08/8-139).

For example, our employee Nikiforov was on vacation from January 9 to January 21, 2021. Vacation pay was paid to him on December 29, 2021. In 2-NDFL for 2021 (see example of filling), we include the amount of vacation pay in income for December with code 2012.

Some types of income are not taxed up to certain limits. In 2-NDFL, opposite such income, you need to indicate the code and deduction amount in the amount of the non-taxable amount.

For example, for his birthday (September 10), employee Nikiforov was given a phone worth 18,000 rubles by the company. Because The cost of gifts for the year is not subject to personal income tax in an amount not exceeding 4,000 rubles. In the 2-NDFL certificate in the data for September (see example of filling) we will reflect:

income 18,000 rub. with code 2720 (price of gifts);
deduction 4000 rub. with code 501.

Section 4

The most commonly used deduction codes:

126, 127, 128 – deductions for the first, second, third and subsequent children;
311 – for expenses for the purchase of housing;
312 – for mortgage interest paid;
324 – for treatment expenses.

See the full list of codes here. Deductions are received exclusively by tax residents in respect of income taxed at a rate of 13% (except for dividends).

We can provide a social or property deduction at the place of work if the employee has brought a notification from the tax office about the right to such a deduction. Notification details are indicated at the bottom of section 4.

Section 5 states:

Total amount of income from section 3 (add up the indicators in the “Amount of Income” column);
Tax base (from the total amount of income we subtract the amount of deductions from the columns “Amount of deductions” of sections 3 and 4);
The amount of tax calculated and withheld from this income (indicator in the column “tax base” * tax rate; in certificates with the attribute “2” (“4”), the amounts of calculated and withheld tax will differ);
The amount transferred to the personal income tax budget.

The columns for information on fixed advance payments for a patent are filled out in certificates for those working on the basis of a patent based on information from the notice of confirmation of the right to a tax reduction received from the tax office.

In the “Tax Agent” column the following is indicated:

1 – when the certificate is presented by the head of the organization (successor company) in person or the certificate is sent with a digital signature of the head;

2 – in other cases (for example, when submitting 2-NDFL on paper by the chief accountant or courier).

Below are the details of the person who submitted the certificate and his signature.

The representative also indicates the power of attorney data.

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Discussion: 17 comments

Elena:
02/01/2018 at 12:24
Good afternoon. Please tell me, in section 5 on “tax amount transferred”, it is necessary to indicate the actual personal income tax transfers and salary payments in January for the accrued December salary, or will “calculated tax amount”, “withheld” and “transferred” be the same?
Answer
Alexei:
02/03/2018 at 04:04
Hello. If on the date of filing the 2-NDFL certificate the tax had already been withheld and paid to the budget, then it should be indicated as calculated, as withheld, and as transferred.
The fact of tax withholding and payment in 2021, and not in 2021, does not matter (letters of the Federal Tax Service of the Russian Federation dated 03/02/2015 No. BS-4-11/3283, dated 02/03/2012 No. ED-4-3/ [email protected] and No. ED-4-3/ [email protected] , dated 01/12/2012 No. ED-4-3/74). Thus, all Section 5 tax amounts will be the same.
Answer

Tatiana:

02/13/2018 at 15:56

tell. An employee of mine purchased an apartment in 2021. He needs to submit a 2nd personal income tax certificate

Answer

02/14/2018 at 16:45

Hello. If an employee was paid income during 2017, a 2-NDFL certificate must be submitted. Apparently, your question concerns how property deductions for purchased housing are reflected in the certificate.

The deduction is provided on the basis of a notification from the Federal Tax Service submitted by the employee and is reflected in 2-NDFL in the following order:

In section 4 you enter: deduction code “311” and the deduction amount.

Below you provide the details of the Federal Tax Service notification confirming your right to a property deduction.

The “Tax Base” column of Section 5 is filled out taking into account the amount of the deduction provided. If its size exceeds income, then the tax base is recognized as equal to 0.

Answer

Olga:

03/24/2018 at 16:11

How to fill out section 5 in 2-NDFL, if the organization calculates salary monthly, pays with a delay of 9 months (in cash), and has never transferred personal income tax to the budget for the year (the account is blocked)? For example, the amount of tax calculated is 50,000 the amount of tax withheld is 20,000 the amount of tax transferred is 0

Answer

03/25/2018 at 18:51

Hello. The following point is important here: whether the salary was issued and, accordingly, personal income tax was transferred before the submission of 2-NDFL certificates, that is, already in 2021. If you have paid off your obligations before submitting the certificate, fill out the form as usual.

If at the time of submitting the certificate there is a debt to employees and the tax has not been received into the budget, then in section 5 the indicators for the amount of tax calculated, withheld and transferred will differ, and the line “Amount of tax not withheld by the tax agent” will be filled in. In this case, after paying off obligations to employees and the budget, you will need to submit corrective certificates to the Federal Tax Service in Form 2-NDFL with the same number, but with a new date.

Answer

Tatiana:

03/27/2018 at 21:11

Please tell me in form 2-NDFL for 2021 in the column “Tax amount transferred”:

1) Indicate the amount transferred for 2021 accruals? After all, the tax for December 2021 was also transferred in 2021.

2) How to distribute the tax among people if for November 2017 the tax amount calculated for all employees was 10,000 rubles, and 7,000 was paid to the budget? And the remaining 3,000 tax for November and tax for December have not yet been transferred.

Answer

03/28/2018 at 00:54

Hello. If the tax for the past tax period was transferred to the budget before the date of submission of certificates in Form 2-NDFL to the Federal Tax Service, then such tax should have been included in these reports. Thus, the tax for December 2021 paid in Q1. 2021 should have been included in the primary reporting for 2021.

In cases where, on the date of submission of certificates in Form 2-NDFL, the tax has not been repaid in full, the amounts of calculated, withheld and transferred tax in Section 5 of the primary certificates will differ. After transferring personal income tax to the budget, the tax agent is required to submit corrective certificates, in section 5 of which the above amounts coincide.

Therefore, personal income tax for 2021 should not appear in certificates for 2021 (letter of the Federal Tax Service dated March 2, 2015 No. BS-4-11/3283).

As for the distribution of the amount of personal income tax not transferred, there are no official explanations on this issue, but there is the following opinion: since in this case the tax agent is clearly at fault, it is more logical for the personal income tax transferred from employee remuneration to be reflected in full, and the amount of the debt to be included in the manager’s certificates and founders.

Whether to follow this recommendation or distribute the amounts in proportion to the number of employees is up to you.

Answer

Vladimir:

12/15/2018 at 19:02

Good evening! Can you please tell me that the 2-NDFL certificate must have the employer’s stamp?

Answer

Irina:

01/15/2019 at 12:01

Good afternoon. How to generate (print) a 2-NDFL certificate for an employee? When printing from the program, it issues Appendix No. 1 to the order ММВ-7-11/566 dated 10/02/2018. Is this form suitable for issuing to employees? They will take it to the Federal Tax Service for reimbursement of costs.

Answer

Tatiana:

01/24/2019 at 09:54

Good afternoon. Please tell me this is the situation. A husband and wife in an official marriage purchased an apartment, but the husband refused his share, but now he wants to receive a deduction for the purchase of this apartment, since his income is much higher than that of his wife. Does he have the right to make a deduction in 3-NDFL? We purchased the apartment in 2017, but never rented it out for 3-personal income tax.

Answer

Catherine:

02/05/2019 at 13:36

Good afternoon. If the accountant did not take into account the deduction of 4,000 rubles. from the gift and in the personal income tax report 2, this deduction is not indicated; will this be considered an error?

Answer

Sergey:

02/26/2019 at 20:28

Good evening. I don’t quite understand the answer to the question: Should the employer’s signature be stamped on the Form 2 personal income tax certificate?

Answer

Svetlana:

01/23/2020 at 21:30

Please tell me, the amount of tax calculated is 54,000, withheld and transferred 9,600, and not withheld by the tax agent 44,600, what should I indicate in the 3NDFL certificate?

Answer

Irina:

01/29/2020 at 16:35

Hello! My husband works in the Ministry of Internal Affairs. Recently he took out a certificate of 2nd personal income tax. In my opinion, paragraph 4 is filled in incorrectly. If 1400 per child, then it should be 16800 for each child. Deductions for two children. You can check and comment.

Answer

Irina:

01/29/2020 at 16:37

I wanted to attach a scan, but it seems it’s not possible here. Now in the certificate in the deductions line it is 126-8400 and 127-8400. Certificate for 2021 for 12 months

Answer

Kristina Andreevna:

02/04/2020 at 16:43

For which last months should 3 and 6 months be indicated in the certificate? A certificate must be submitted to the tax office for a package of documents for purchasing a home for a tax refund.

Answer

Submission deadline

In accordance with Article 230 of the Tax Code of the Russian Federation, the tax agent of the institution, before April 1 of the current year, is obliged to submit information about the income included in the staff of employees for the past period. In accordance with paragraph 5 of Art. 226 of the Tax Code of the Russian Federation, the employer notifies the service within a month from the date of filing a certificate with the Federal Tax Service about the impossibility of collecting income tax.

According to Art. 62 of the Labor Code of the Russian Federation, an employee, at his own request, can receive a document on monthly profit within 3 days at any time.

Signing the certificate

Features of certification of tax documentation are regulated by Art. 9 Federal Law No. 402. The manager or his authorized representative can sign the 2-NDFL. An enterprise can create a document that will indicate individuals who have the right to certify employee income certificates.

The form contains fields for signature by the general director of the organization or an authorized citizen. When submitting 2-NDFL to the tax office, the certificate signed by an authorized representative must be supplemented with a supporting document. The paper authorizing the affixing of written certification is issued only by the management of the enterprise. The general director does not have the right to sign a document in his own name.

Tax agent information

Mandatory information about the organization:

employer identification code
Business name
OKTMO code

For a legal entity, you must indicate a number containing information about the reason for registering the organization with the tax office. The enterprise classifier code allows you to enter the received data into a unified database of organizations and individual entrepreneurs in the Russian Federation. If an individual has income from several divisions, he must indicate the OKTMO of each.

Amount of profit received

The third section of the 2-NDFL certificate indicates information about the income received for the requested tax period. Additional points:

income code
amount of income
deduction code
the amount of the deduction

The document contains the amount of profit for each month. The income code is entered according to the indicated figure. Deduction code is a digital designation of tax, registered in a single directory. The amount of the deduction indicates the obligatory payment of the employee.

FILLING IN SECTION 5 OF THE 2-NDFL INCOME CERTIFICATES

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The procedure for filling out section. 5 of the 2-NDFL certificate is given in section. II Recommendations approved by Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3/ [email protected]

In this section of the 2-NDFL certificate, the tax agent reflects the total amounts of income paid at the appropriate rate and personal income tax based on the results of the tax period.

If during the tax period you paid income to an individual that was taxed at different rates, then this section is completed for each rate. The procedure for issuing a certificate is as follows.

First, sections are filled in sequentially. 3 - 5 for a rate of 13%. Then sections are filled out. 3 and 5 for other bets. Please note that Sect. 4 is filled in only for a rate of 13%.

Let us consider in more detail the indicators reflected in section. 5 certificates 2-NDFL.

Paragraph	Name	What needs to be indicated
5.1 <*>	"Total Income"	The total amount of all income paid to an individual in the reporting year and taxed at the appropriate personal income tax rate (excluding deductions and amounts not subject to personal income tax on the basis of Article 217 of the Tax Code of the Russian Federation). Filled out by summing up the income reflected in section. 3 certificates
5.2	"The tax base"	The amount of income specified in clause 5.1, reduced by deductions and amounts of income not subject to personal income tax under Art. 217 of the Tax Code of the Russian Federation, which are given in section. 3 and 4 certificates
5.3 <**>	"Tax amount calculated"	The total amount of tax calculated at the rate indicated in the title of section. 3, based on the results of the tax period. To calculate the tax base (clause 5.2), we multiply by the rate
5.4 <***>	"Tax amount withheld"	The amount of personal income tax withheld when paying income for the tax period. Also taken into account are tax amounts withheld after the end of the reporting tax period, but on income received during the tax period (for example, personal income tax on December wages paid in January of the following year)
5.5 <***>	“Tax amount transferred”	The amount of tax remitted for the tax period. Here you should also indicate the tax amounts transferred after the end of the reporting tax period, but on income received during the tax period (for example, personal income tax on December wages paid in January of the following year. See Letters of the Federal Tax Service of Russia dated 02/03/2012 N ED- 4-3/ [email protected] , from 01/12/2012 N ED-4-3/74)
5.6 <***>	“Amount of tax over-withheld by the tax agent”	The amount of personal income tax excessively withheld by the tax agent in the reporting year and not returned to the taxpayer
5.7 <**>	“Amount of tax not withheld by the tax agent”	The amount of personal income tax calculated by the tax agent, but not withheld by him

———————————

<*> In the certificate with feature 2 in clause 5.1, the information reflected in section is indicated. 3 the total amount of income on which you did not withhold tax.

<**> The certificate with attribute 2 in paragraphs 5.3, 5.7 indicates the total amount of tax calculated but not withheld.

<***> In the certificate with sign 2, paragraphs 5.4 - 5.6 are not filled out.

Let's look at an example of the procedure for filling out paragraphs 5.3 - 5.7 sections. 5.

Let’s assume that the employer paid an individual a salary in the amount of 15,000 rubles, calculating and withholding personal income tax from it in the amount of 1,950 rubles. In connection with the dismissal, this employee was also paid income in kind in the amount of 1000 rubles. The organization calculated tax on this income in the amount of 130 rubles, but did not withhold it.

In the certificate with attribute 1, paragraphs 5.3 - 5.7 will be filled out as follows:

- clause 5.3 indicates the calculated amount of tax - 2080 rubles. (13% x (RUB 15,000 + RUB 1,000));

- clauses 5.4, 5.5 reflect the amount of tax withheld and transferred - 1950 rubles. (13% x RUB 15,000);

— in clause 5.6 “0” is indicated;

- clause 5.7 indicates the amount of tax not withheld - 130 rubles. (13% x 1000 rub.).

The certificate with attribute 2 in paragraphs 5.3, 5.7 reflects the calculated but not withheld amount of tax - 130 rubles. (13% x 1000 rub.). Clauses 5.4, 5.5, 5.6 are not completed.

An example of filling out a 2-NDFL certificate for 2014.

See a sample of filling out a certificate of income for an individual in form 2-NDFL for 2014.

An example of filling out a 2-NDFL certificate for 2013.

Note

For an example of filling out a 2-NDFL certificate for 2012, see section. 1.2.1 “An example of filling out a 2-NDFL certificate for 2012” Tax reporting archive.

Situation

Citizen of the Russian Federation Petrov Petr Petrovich, born in 1972 (passport series 46 00 N 346587 issued by the Ukhtomsky police department of the Lyubertsy Department of Internal Affairs of the Moscow Region on July 23, 2000), permanently residing at the address: 140007, Moscow Region, Lyubertsy, st. Pbramomov, 15, building 1, apt. 45, TIN 503265469812, works as a manager in the closed joint stock company "Alfa", of which he is a shareholder.

ZAO Alfa is registered at its location with the Federal Tax Service of Russia No. 4 in the Central Administrative District of Moscow. OKTMO code - 45383000.

In this inspection, the organization was assigned:

— INN — 7704502552;

— Checkpoint — 770401001.

General Director of CJSC "Alfa" - Ivanov Ivan Ivanovich, tel..

In 2013, Alfa CJSC paid P.P. Petrov has the following income.

Month of receipt of income (in accordance with Article 223 of the Tax Code of the Russian Federation)	Income received	Personal income tax rate, %	Amount of income, rub.
January	- wage	13	15 600,00
February	- wage;	13	15 600,00
— dividends on shares of Alfa CJSC	9	10 203,50
March	- wage;	13	13 800,00
- temporary disability benefits	13	1800,00
April	- wage	13	16 200,00
May	- wage	13	16 200,00
June	- wage;	13	16 200,00
— financial assistance due to a difficult financial situation	13<*>	10 000,00
July	- vacation pay;	13	14 864,56
— compensation for the cost of a trip to a sanatorium from the net profit of Alfa CJSC	—<>	12 985,64
August	- wage	13	16 200,00
September	- wage	13	16 200,00
October	- wage;	13	16 200,00
— remuneration under a contract for repair work (P.P. Petrov carried out repairs in the office on his own)	13	11 350,20
November	- wage	13	16 200,00
December	- wage;	13	16 200,00
- financial assistance for the New Year	13	3456,25

———————————

<*> The amount of financial assistance is up to 4000 rubles. inclusive is not subject to personal income tax in accordance with paragraph. 4 paragraph 28 art. 217 Tax Code of the Russian Federation.

<**> Not subject to personal income tax due to clause 9 of Art. 217 Tax Code of the Russian Federation.

P.P. Petrov is married and has two children: a son (20 years old) and a daughter (10 years old). In this regard, in 2013 he was given a standard tax deduction for the second child of 1,400 rubles. for each month (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

In January 2013 P.P. Petrov submitted to the accounting department of Alfa CJSC Notification No. 3875/07 dated January 18, 2013, issued by the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 17 for the Moscow Region, confirming the right to the balance of the property tax deduction in the amount of 1,980,500 rubles. (Clause 3 of Article 220 of the Tax Code of the Russian Federation, Order of the Federal Tax Service of Russia dated December 25, 2009 N MM-7-3 / [email protected] ) for an apartment he previously purchased, part of the deduction for which was received last year. In this regard, P.P. Based on the submitted application, Petrov was granted a property tax deduction.

When performing repair work in the office under a contract with Alfa CJSC, P.P. Petrov incurred expenses in the amount of 10,450 rubles. 67 kopecks, which are confirmed by primary documents (receipts, cash and sales receipts, etc.). In this regard, in October P.P. Petrov was granted a professional tax deduction in accordance with Art. 221 Tax Code of the Russian Federation.

Solution

What does the Alpha organization need to do?

No later than April 1, 2014, you must submit information about P.P.’s income to the tax office at your location. Petrova (clause 2 of article 230 of the Tax Code of the Russian Federation). To do this, fill out a certificate in form 2-NDFL. It is drawn up as a single document for all tax rates that were applied to the income of P.P. Petrov in 2013 (paragraph 4 of section I of the Recommendations for filling out, approved by Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3 / [email protected] (hereinafter referred to as the Recommendations)).

The title of the help states:

Line	Data to be provided
Certificate of income of an individual for the year 20__	13
N ___	1
from __.__.____	21.03.2014
sign ___	1
to the Federal Tax Service (code) ____	7704

Section 1.

Paragraph	Data to be provided
1.1	7704502552/770401001
1.2	"Alpha" CJSC
1.3	45383000— <>*
1.4	(495) 123-45-67

———————————

<*> When filling out the indicator “Code according to OKALFA” in 2013, P.P. was paid. Petrov, income taxed at different personal income tax rates (13 and 9%) is first sequentially filled in section. 3 - 5 for a rate of 13%, then sections are drawn up. 3 and 5 for a rate of 9%.

Section 4 for a rate of 9% is not completed, since standard, property and social deductions are applied only to income taxed at a rate of 13%.

When filling out section. 3 for income taxed at a rate of 13%, we use the following income codes and deduction codes.

Type of income or deduction	Code according to Directories <>*
Income
Wage	2000
Remuneration under the contract	2010
Vacation pay	2012
Temporary disability benefit	2300
Material aid	2760
Compensation for the cost of a trip to a sanatorium	Not specified in the help <>
Deductions
Professional tax deduction (expenses under a contract)	403
Part of financial assistance not subject to personal income tax	503

———————————

<*> The reference books “Income Codes” and “Deduction Codes” were approved by Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3/ [email protected]

<**> Income is completely exempt from personal income tax on the basis of clause 9 of Art. 217 Tax Code of the Russian Federation.

When filling out section. 4 for a rate of 13% we use the following codes and deduction amounts.

Type of deduction	Deduction code	Amount of deduction, rub.
Standard for second child	115	16 800,00(1400.00 x 12 months)
Property	311	184 820,34(216 071,01 <> — 16 800,00 — 4000,00 — 10 450,67)*

———————————

<*> This amount is taken from clause 5.1 of section. 5, completed for a rate of 13%.

Subsequent paragraphs of Sec. 4 for a rate of 13% is filled in as follows.

Paragraph	Data to be provided
4.2	3875/07
4.3	18.01.2013
4.4	5017

In Sect. 5, which we draw up for a rate of 13%, fill in the following lines.

Paragraph	Data to be provided
5.1	RUB 216,071.01 (15,600 x 2 + 16,200 x 8 + 13,800 + 1800 + 10,000 + 14,864.56 + 11,350.20 + 3456.25)
5.2	0,00(216 071,01 — 4000 — 10 450,67 — 16 800,00 — 184 820,34)
5.3	0
5.4	0
5.5	0

When filling out section. 3 for income taxed at a rate of 9%, indicate income code 1010 (dividends).

As noted, Sec. 4 for a rate of 9% is not filled in, since standard, property and social deductions are applied only to income taxed at a rate of 13%.

In Sect. 5, which we draw up for a rate of 9%, fill in the following lines.

Paragraph	Data to be provided
5.1	RUB 10,203.50
5.2	RUB 10,203.50
5.3	918 rub. (RUB 10,203.50 x 9%)
5.4	918 rub.

See a sample of filling out a 2-NDFL certificate on the income of an individual for 2013.

FOR WHICH TAX PERIODS

CERTIFICATE OF INCOME OF AN INDIVIDUALS 2-NDFL

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Established benefits

The fourth section is filled out for citizens with social benefits, property, standard, professional deductions. A tax deduction of the standard form is provided to citizens with a salary of less than 20 thousand rubles, in the care of minors, children from 18 to 24 years old, full-time students in higher and secondary specialized institutions.

The certificate contains the code, the date of registration of the document, and the code of the inspection that made the decision to establish the deduction.

Tax amount

In the document where income and mandatory payments from the monthly payment are recorded, 3 types of taxation are indicated:

calculated - a payment the amount of which is equal to profit without deductions, multiplied by the single income tax rate
withheld - a tax that is deducted from the salary of an employee of an organization
transferred - the amount transferred by the employer to replenish the state treasury

Video about generating help in the 1C program:

The payment is calculated by the organization's accountant during the period of issuing monthly wages. When receiving income from sources with different tax rates, the amount is calculated for each type of profit.

Why is the “listed” column not filled in on 2-NDFL certificates?

Published 12/04/2014 22:32 Among the popular questions about filling out the 2-NDFL certificate is the question of why the data is not included in the “listed” column. This problem is especially common among users who calculate salaries in programs 1C: Salary and HR Management 8, 1C: Integrated Automation 8 and 1C: UPP 8. In this article I will talk about the most likely reason for this error.

The fact is that in the listed programs, in order to reflect the amount of tax paid, it is necessary to enter one more document - “Transfer of personal income tax to the budget of the Russian Federation.” In 1C: ZUP it is located on the “Taxes” desktop tab.

In 1C: UPP and 1C: KA you need to switch the interface to “Calculation of salaries of organizations”, the required document will be in the “Taxes and Contributions” menu.

A separate document should ideally be created for each payment order for the transfer of personal income tax, because it must indicate the date and payment number. If the presence of this data in the program is not important for you, you can enter one document per month for the total amount of payment for this period.

We create a new document and start filling out the header: indicate the date of payment, for which month the payment is due, details of the payment order, amount and rate, as well as the OKTMO code.

The tabular part is filled in automatically; to do this, click “Fill” - “Phys. persons who received income." The distribution of the paid personal income tax amount occurs in proportion to the tax calculated for each employee. If necessary, you can add employees to the table manually or adjust the amounts filled in by the program, but the total amount in the table must necessarily coincide with the payment amount indicated in the header of the document.

Now I want to draw your attention to one nuance. The fact is that according to the algorithm embedded in the program, the payment date cannot be in the same month for which this payment is made. For example, if you are making a payment on November 30, 2014 for November, you will have to set the payment date in the document to at least December 1, 2014, otherwise the program will report that “no data was found to record in the document” and the table will remain empty.

This problem becomes especially relevant if personal income tax transfers are registered from the amounts of vacation pay or other intersettlement payments that occur during the month. In this case, you can first set a future date from the next month as the payment date, and after filling out the table, return the present date and post the document.

If you still have questions about the topic of this article, you can ask them in the comments or on our forum.

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Comments

0 #20 Ekaterina2016 03/31/2016 12:44 Thank you.

Quote

+1 #19 Olga Shulova 03.29.2016 18:57 Quoting Ekaterina2016:

Good morning! Please tell me, is it possible to include payment for October, November, December 2015 in the personal income tax report if the payment was made in January, February 2021?

Hello!
It is possible and even necessary to Quote 0 #18 Ekaterina2016 03/29/2016 11:13 Good morning! Please tell me, is it possible to include payment for October, November, December 2015 in the personal income tax report if the payment was made in January, February 2016?

Quote

0 #17 Tatyana28 03/21/2016 13:11 Good afternoon! I did the opposite, the payment, which was made on 03/04/16, was changed to 02/29/16. Everything was filled out beautifully) And then the date was changed back to 03/04/16.

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0 #16 Olga Shulova 03/21/2016 12:48 Quoting Tatyana28:

Good afternoon 1C:Enterprise 8.2 (8.2.19.130) Salary and Personnel Management, edition 2.5 (2.5.99.2)

Try putting the April date on the certificate, refilling it, and then changing it back.
Quote 0 #15 Tatyana28 03/18/2016 14:28 Good afternoon! 1C:Enterprise 8.2 (8.2.19.130) Salary and Personnel Management, edition 2.5 (2.5.99.2)

Quote

0 #14 Olga Shulova 03/17/2016 22:54 Quoting Tatyana28:

Good afternoon The following problem has arisen. When generating 2NDFL certificates for the Federal Tax Service, the tax amount transferred for 2015 in March 2016 is not filled in. This amount is included in the certificate for employees. What is the problem, can you tell me? In the tax accounting registers, all amounts listed are filled out in full. Payment was completed on 03/03/2016, I am generating certificates on 03/17/16, i.e. the chronology is preserved. Thank you!

Hello!
Please specify the name and release of the configuration, this information can be found in the help about the program Quote 0 #13 Tatyana28 03/17/2016 14:36 Good afternoon! The following problem has arisen. When generating 2NDFL certificates for the Federal Tax Service, the tax amount transferred for 2015 in March 2016 is not filled in. This amount is included in the certificate for employees. What is the problem, can you tell me? In the tax accounting registers, all amounts listed are filled out in full. Payment was completed on 03/03/2016, I am generating certificates on 03/17/16, i.e. the chronology is preserved. Thank you!

Quote

0 #12 Olga Shulova 03/10/2016 21:48 I quote Alena Panova:

Good afternoon, please tell me if personal income tax was not paid for the 4th quarter of 2015. How to fill out the column for the tax amount listed as it is or should all three be equal?

Hello!
It is necessary to indicate the amounts actually paid Quote 0 #11 Alena Panova 03/10/2016 10:40 Good afternoon, please tell me if personal income tax was not paid for the 4th quarter of 2015. How to fill out the column for the tax amount listed as it is or should all three be equal?

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0 #10 Olga Shulova 03/02/2016 21:17 Quoting Leyla:

Yes, Olga. Completed orders for salary and personal income tax. I wrote the dates 01/03, I also tried today. Sees only employees who received salary from the cash register. Can I add everyone manually? Although, of course, I would like the program to work :)

If you add it manually, nothing bad will happen, of course.
But I’m at a loss, without seeing the base I can’t imagine what else the reason could be. I have never encountered such an error in practice, although transferring salary and personal income tax on the last day of the month is a rare situation. Usually everything is listed next month. Quote 0 Leyla 03/02/2016 15:45 Yes, Olga. Completed orders for salary and personal income tax. I wrote the dates 01/03, I also tried today. Sees only employees who received salary from the cash register. Can I add everyone manually? Although, of course, I would like the program to work :)

Quote

0 Olga Shulova 03/01/2016 20:45 I quote Leyla:

Good afternoon, Olga. I have a question. Salaries are paid by the department. employees through the cash register and others via cards. I made salary payments to the bank and cash desk. I am filling out the transfer of personal income tax to the budget, for some reason it only delays those who received the cash register. Payment 02/29/16 for February. I have already changed the dates to 03/01/2016, nothing helps. Although before everything was filled without problems.

I quote Leyla:

Good afternoon, Olga. I have a question. Salaries are paid by the department. employees through the cash register and others via cards. I made salary payments to the bank and cash desk. I am filling out the transfer of personal income tax to the budget, for some reason it only delays those who received the cash register. Payment 02/29/16 for February. I have already changed the dates to 03/01/2016, nothing helps. Although before everything was filled without problems.

Hello!
Have all dates been changed to 03/01? Are all bank documents strictly processed on the 29th (both for salaries and personal income tax)? Quote 0 Leyla 02/29/2016 19:19 Good afternoon, Olga. I have a question. Salaries are paid by the department. employees through the cash register and others via cards. I made salary payments to the bank and cash desk. I am filling out the transfer of personal income tax to the budget, for some reason it only delays those who received the cash register. Payment 02/29/16 for February. I have already changed the dates to 03/01/2016, nothing helps. Although before everything was filled without problems.

Quote

0 Olga Shulova 02/28/2016 22:18 I quote Iriska:

Hello Olga! We need your help again. I calculate payroll in Enterprise Accounting, edition 3.0 (3.0.43.101). The summary certificate 2-personal income tax shows that the amount of personal income tax withheld is not equal to the amount transferred. Although for the year (for the bank) there is an overpayment of tax. As I understand it, personal income tax on vacation pay is reflected incorrectly. Tell me how to fix this. And one more thing: I always submitted reports for 2-NDFL from the Taxpayer Legal Entity program and indicated there that Accrued = withheld = transferred. Although there was always an overpayment by the bank, albeit a small one. Is it correct? But in 2015, I discovered that I had not paid an additional 1000 rubles. and just now paid off the debt. In the 2015 report, would it be correct to again show the equality of the three columns?

Hello!
To find and correct the error, you need to look at the database, document movements in accumulation registers related to personal income tax, so I can’t help you remotely. Overpayment is usually not really shown in 2-NDFL, but if you paid everything in full for 2015 before submitting the report, you can show this amount as paid. Quote 0 Olga Shulova 02/28/2016 22:15 Quoting Oksana:

Hello! I'm new to 1s. Question: In the document “Transfer of personal income tax to the budget,” amounts are filled in that differ from the amounts indicated in the document “Certificate 2 personal income tax for the tax authorities.” I work in the program ZUP 1C 8.2. Thank you.

Hello!
The document “Transfer of personal income tax to the budget” is filled in with the paid amounts, which are distributed in proportion to the accrued personal income tax and from it the information should go into 2-personal income tax (according to your message, it turns out that it should be the other way around, but the Transfer is primary). At the moment, what exactly is the problem: the total amount in 2-NDFL does not coincide with the total listed or something else? Quote +1 Iriska 02/25/2016 19:58 Hello, Olga! We need your help again. I calculate payroll in Enterprise Accounting, edition 3.0 (3.0.43.101). The summary certificate 2-personal income tax shows that the amount of personal income tax withheld is not equal to the amount transferred. Although for the year (for the bank) there is an overpayment of tax. As I understand it, personal income tax on vacation pay is reflected incorrectly. Tell me how to fix this. And one more thing: I always submitted 2-NDFL reports from the Taxpayer program to the legal entity and indicated there that Accrued = withheld = transferred. Although I always had an overpayment at the bank, albeit a small one. Is it correct? But in 2015, I discovered that I had not paid an additional 1000 rubles. and just now paid off the debt. In the 2015 report, would it be correct to again show the equality of the three columns?

Quote

+1 Oksana 02/24/2016 21:28 Hello! I'm new to 1s. Question: In the document “Transfer of personal income tax to the budget,” amounts are filled in that differ from the amounts indicated in the document “Certificate 2 personal income tax for the tax authorities.” I work in the program ZUP 1C 8.2. Thank you.

Quote

+1 Olga Shulova 01/21/2016 10:47 I quote AnnaC:

Hello! Please tell me why the 2-NDFL certificate for 2015 is included. tax amounts transferred in January 2021 are not included. for December 2015? The “personal income tax transfer” document is completed. Thank you

Hello!
What date is indicated in the document “Personal Income Tax Transfer” (document date) and what date is indicated in the 2-personal income tax certificate? Is the reference date later? Quote +7 AnnaC 01/20/2016 12:09 Hello! Please tell me why the 2-NDFL certificate for 2015 is included. tax amounts transferred in January 2021 are not included. for December 2015? The “personal income tax transfer” document is completed. Thank you

Quote

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Enumerated

The calculated tax is calculated according to a single rate from salary without taking into account social, property, and professional benefits. For correct calculation there is an algorithm of actions:

Establish the object of taxation.
Determine the tax base.
Select a bet.
Apply the amount of required deductions and benefits.
Calculate the tax amount.

Calculation occurs monthly after the wages of an employee of the enterprise are established. When determining the final amount, the income tax rate is taken into account.

Impossibility of withholding personal income tax

The manager is obliged to notify the Federal Tax Service at the place of registration and the employee before March 1 of the expired tax period about the occurrence of a corresponding incident under paragraph 5 of Art. 226 Tax Code of the Russian Federation.

Grounds for the head of an organization not being able to withhold income tax:

payment of wages in kind
the occurrence of a material benefit for the taxpayer
existence of salary arrears to the employee
issuing gifts to an employee worth more than 4 thousand rubles, in the absence of subsequent monthly accruals

In accordance with paragraph 9 of Art. 226 of the Tax Code of the Russian Federation, a mercenary cannot independently pay income tax for another individual. According to paragraph 1 of Art. 228 of this regulatory act, an employee of an enterprise must calculate and pay a mandatory payment in the absence of withholding tax on monthly income, if the head of the organization has not notified the Federal Tax Service about this.

Certificates 2-NDFL: Fill out and submit

Home — Consultations

Report on income paid last year to employees, organizations and entrepreneurs using the updated form 2-NDFL (Appendix No. 1 to Order of the Federal Tax Service of Russia dated November 17, 2010 N MMV-7-3 / [email protected] (as amended on December 6, 2011 ) (hereinafter referred to as Order N ММВ-7-3/ [email protected] )). And this must be done no later than April 2 (April 1 is a day off) (Clause 7, Article 6.1, Clause 2, Article 230 of the Tax Code of the Russian Federation). In this material we will answer questions related to filling out form 2-NDFL in various situations.

The certificate must indicate the new deduction codes for children

There are no employees in our organization with three children. So, personal income tax for the past year was not recalculated for anyone. Tell me, what deduction codes for the first and second child should be indicated in the 2-NDFL certificate for 2011: 108 or 114 and 115? After all, after amendments were made to the Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-3/ [email protected], new deduction codes appeared in it, but the old codes remained (Appendix No. 4 to Order N ММВ-7-3/ [email protected] ).

The certificate must indicate new deduction codes: for the first child - code 114, for the second child - code 115 (Appendix No. 4 to Order No. MMV-7-3 / [email protected] ; Letter of the Ministry of Finance of Russia dated January 10, 2012 No. 03-04 -05/8-1). This is explained by the fact that the amendments to paragraphs. 4 paragraphs 1 art. 218 of the Tax Code of the Russian Federation on the amount of deductions broken down by category of children were introduced retroactively. They came into force on November 22, 2011, but are valid from January 1, 2011 (Clauses 2, 3 of Article 5 of the Law of November 21, 2011 N 330-FZ). Since 2-NDFL certificates are filled out on the basis of personal income tax cards for each employee (Section I of the Recommendations, approved by Order N MMV-7-3 / [email protected] ), you first need to update your accounting program and change the codes in these cards. Then you will not have problems generating certificates. In many accounting programs, deduction code 108 has been replaced by 114 and new children's deduction codes have been added (115, 116, 117, etc.). By the way, local inspectors also say that certificates for 2011 must indicate new codes for children’s deductions. And the old code (108) was left in case you have to submit updated 2-NDFL certificates for previous years, for example, due to an error in tax calculation.

If the employee quits, you can indicate the old child deduction code in the 2-NDFL certificate

Our employee, who has three children, quit at the end of May last year. From January to May inclusive, she was provided with a deduction for each child. The total amount of deductions was 15,000 rubles. (RUB 1000 x 3 children x 5 months). When I started drawing up a 2-NDFL certificate for this employee, I thought maybe I should recalculate her personal income tax taking into account the increased deduction for the third child? And most importantly, what codes for children should be included in the certificate: just the old one, 108, or is it necessary to indicate new codes and distribute deductions according to them?

A resigned employee does not need to recalculate her personal income tax. After all, at the time the amendments came into force (November 22, 2011), she no longer worked for you, you did not pay her income, which means that you are not a tax agent for her (Clause 1 - 3 of Article 226 of the Tax Code of the Russian Federation). And we addressed your question about what code should be indicated in the 2-NDFL certificate to a specialist from the Federal Tax Service of Russia.

From authoritative sources Guskova Larisa Aleksandrovna, adviser to the state civil service of the Russian Federation, 2nd class “If an employee with three children quit in 2011 before changes were made to Ch. 23 of the Tax Code of the Russian Federation (until November 22, 2011), then, of course, the organization simply could not recalculate the tax for 2011. In this case, a 2-NDFL certificate is submitted for this employee using a new form, but without recalculation and with the old deduction code - 108 "In order to receive a recalculation of deductions, such an employee at the end of 2011 can submit a 3-NDFL declaration and documents confirming the right to deduction to the tax office at the place of residence."

By the way, the program for checking 2-NDFL certificates (Posted on the website of the Federal Tax Service) with which inspectors check them, also contains the old deduction code for children (108). And when you specify it, the program “does not swear” that the certificate is filled out with errors. But for those employees who did not quit, it is better to indicate new codes for children’s deductions in the certificates, as recommended by the Ministry of Finance (Letter of the Ministry of Finance of Russia dated January 10, 2012 N 03-04-05/8-1) and local tax authorities.

Even if the employee received income for only 1 month, deductions are given for the entire year

In December 2011, after maternity leave, an employee returned to work and gave birth to her third child. Her monthly salary is 35,000 rubles. Do I understand correctly that deductions for her and her children need to be provided to her from the beginning of the year? If this is so, then her deductions will be greater than her income. How to fill out the 2-NDFL certificate correctly and what sign should you put on the certificate - 2?

Indeed, you must provide all deductions from January. After all, they are due for each month of the year, regardless of whether there was income in some months or not (Subclause 4 of clause 1 of Article 218 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated January 19, 2012 N 03-04-05/8-36 , dated January 13, 2012 N 03-04-05/8-10). In your situation, the amount of deductions for the year will be 64,800 rubles. ((400 RUR + 1000 RUR x 2 + 3000 RUR) x 12 months). Since this amount is greater than the amount of income for the year, your employee’s personal income tax base is zero and there is nothing to calculate personal income tax from. The difference between the amount of deductions and the amount of income is not carried over to the next year (Clause 3 of Article 210 of the Tax Code of the Russian Federation). So you must pay the employee the entire salary amount (RUB 35,000), without withholding personal income tax. In the 2-NDFL certificate for this employee, you must indicate number 1 in the “attribute” field. Number 2 is placed only if you submit a certificate due to the impossibility of withholding tax, for example, when paying income in kind (Section II of the Recommendations, approved By Order N ММВ-7-3/ [email protected] ). Sections 3 and 5 of the 2-NDFL certificate for 2011 for this employee must be filled out, for example, like this.

Personal income tax that was excessively withheld due to recalculation can be returned to the employee

Due to the increase in the deduction for the third child, I recalculated the personal income tax for the employee in December. As a result, he overpaid this tax. And I transferred this amount, along with the December salary, to his card in January. Of course, I have an application from the employee for a refund of the overly withheld tax. And now they scare me that this cannot be done. That the tax must be returned by the employee himself through the tax office. What will happen to our organization and to me personally now?

Don’t be alarmed, they won’t make any claims against you, you did everything right. After all, according to the explanations of the Ministry of Finance, if at the end of the year due to the recalculation of personal income tax an employee has an overpayment, then it “is an excessively withheld... amount of tax.” And the organization can return this overpayment to the employee if there is his written application. Moreover, the tax can also be returned at the expense of personal income tax payable to the budget from other employees (Clause 1 of Article 231 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated December 23, 2011 N 03-04-08/8-230). By the way, the tax service has already brought these clarifications from the Ministry of Finance to lower tax authorities (Letter of the Federal Tax Service of Russia dated January 23, 2012 N ED-4-3 / [email protected] ).

When personal income tax is withheld correctly, there can be no overpayment on the certificates!

We have overpaid personal income tax: just in case (for the bonus), we transferred more. We kept everything right from the employees. How to show overpayment in 2-NDFL certificates? Perhaps it should be reflected in clause 5.5 “Tax amount transferred”?

Under no circumstances should you do this. The fact is that overpayment of personal income tax cannot, in principle, occur in a situation where the tax is correctly calculated and withheld. And, accordingly, by definition, you cannot transfer more tax to the budget than you withheld from the employee’s income (Clause 1 of Article 226 of the Tax Code of the Russian Federation). And if you transferred more to the budget, then this is not a tax at all, but your organization’s money. After all, you did not withhold these amounts from the employees’ income. In your case, we advise you to enter the same personal income tax amount in the 2-NDFL certificates in clauses 5.3 “Tax amount calculated”, 5.4 “Tax amount withheld” and 5.5 “Tax amount transferred”. Keep in mind that tax authorities in their letters warn that the amount of overpayment cannot be offset against current personal income tax payments, but can only be returned. In particular, the Federal Tax Service clarified that if an organization transferred to the budget an amount greater than the tax withheld from the income of employees, then the excess amount is not considered personal income tax. After all, paying tax at the expense of tax agents is directly prohibited by the Tax Code of the Russian Federation (Clause 9 of Article 226 of the Tax Code of the Russian Federation). Moreover, the presence of such an overpayment does not relieve the organization from the obligation to transfer to the budget the amount of tax withheld from employee income paid at a later date. Overpayments can only be returned to the organization's bank account. And to do this, you need to write an application for the return of the amount erroneously transferred to the budget. And besides, you will also have to undergo a joint reconciliation of tax calculations (Letter of the Federal Tax Service of Russia dated July 4, 2011 N ED-4-3/10764). But if you yourself do not report the overpayment to the Federal Tax Service, the tax authorities will not find out about it until they come to you for an on-site personal income tax audit. Indeed, during the year, only the total amount transferred to the budget is indicated on the personal income tax payment card with the budget. So if you transfer personal income tax in February in an amount reduced by the amount of the overpayment, then the overpayment will simply be closed. But in the future, it’s better not to create unnecessary problems for yourself and don’t transfer tax in a larger amount than you withheld.

The personal income tax transferred in January from the December salary is reflected in the certificate for 2011.

We transferred the salary for December to everyone’s cards in January 2012. Accordingly, personal income tax was also paid to the budget in January. And what, now in 2-personal income tax for all employees there will be an underpayment of tax for 2011? How should I fill out the section? 5 certificates?

In your case, in the certificates, all three amounts - personal income tax calculated (clause 5.3), withheld (clause 5.4) and transferred (clause 5.5) - must match (clause 5.3 = clause 5.4 = clause 5.5). After all, the certificate indicates the amounts of tax withheld and transferred to the budget for the calendar year, and not in the calendar year. That is, the certificate reflects the status of personal income tax settlements with the employee as of the date of its submission to the tax office. And at this moment, personal income tax has been withheld from all employees and transferred to the budget. So there is no underpayment of tax. If previously tax officials gave such explanations orally, this year the Federal Tax Service finally issued Letters about this (Letters of the Federal Tax Service of Russia dated 02/03/2012 N ED-4-3/ [email protected] ; dated 01/12/2012 N ED-4-3 /74).

If the entire personal income tax was returned to the employee, a zero must be entered in clause 5.6 of the 2-NDFL certificate

After recalculating the personal income tax for the third child, it turned out that I withheld and paid more personal income tax than I was supposed to. We transferred the tax to the employee’s card in January 2012. How to generate 2-personal income tax for the tax office? Is it possible to indicate that everything was withheld correctly if there is an overpayment to the Federal Tax Service for the year? Probably, in paragraph 5.6 it is necessary to show the overpayment of tax?

No, there is no need to show the overpayment in clause 5.6 of the 2-NDFL certificate for 2011. As we have already said, the certificate reflects the status of settlements with the employee for calculated and withheld tax as of the date of its submission to the inspectorate. And you already returned the over-withheld tax to your employee in January. And the budget does not owe this employee anything. In your case, in clause 5.3 “Amount of tax calculated”, 5.4 “Amount of tax withheld” and 5.5 “Amount of tax transferred” of the 2-NDFL certificate for this employee should contain the same amounts of correctly calculated personal income tax (including recalculation) . In clause 5.6 you must put a zero (if you submit it electronically) or indicate nothing (if you submit it on paper) (Appendix No. 2 to Order No. MMV-7-3 / [email protected] ).

No one was paid income in 2011? No need to submit certificates!

Please tell me, if salaries were not accrued or paid at all last year, is it necessary to submit 2-NDFL? How do you generally report personal income tax to the tax office in this case?

There is no need to report at all. After all, organizations are required to submit information only about income paid to individuals (Clause 2 of Article 230 of the Tax Code of the Russian Federation; Section I of the Recommendations, approved by Order No. MMV-7-3 / [email protected] ). And if you don’t have any, then there’s no one to submit 2-NDFL certificates for. But in fairness, let’s say that some inspectorates ask to see a letter signed by the head of the organization stating that no activities were carried out in the organization, wages were not accrued or paid. If your tax office asks you for such a letter, you can bring it to them.

In the 2-NDFL certificate, the employee’s status must be indicated as of the end of the year

I just don’t understand how to fill out 2-NDFL for employees who became residents at the end of the year. From the moment I acquired resident status, I withheld tax from them at a rate of not 30%, but already 13%. But I didn’t make any tax recalculations. It turns out that I now need to fill out one certificate with two sections. 3 and 5 (at a rate of 30 and 13%)? What employee status should be shown in clause 2.3: resident (1) or non-resident (2)? Since personal income tax was transferred to different KBKs, how to correctly show the transferred tax in the certificate? Use my example to explain how to fill out the certificate correctly. From January to August, the employee received a salary of 80,000 rubles. (10,000 rubles per month). Personal income tax is withheld from her at a rate of 30%, only 24,000 rubles. (entirely included in the budget). From September to December, a salary of 40,000 rubles was accrued, and personal income tax was withheld from it at a rate of 13% - 5,200 rubles.

First of all, let us recall that the status of an employee (resident/non-resident) is determined for each date of payment of income (Clause 2 of Article 207 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated July 14, 2011 N 03-04-06/6-170). In this case, the final status is determined based on the results of the tax period (year) (Article 216 of the Tax Code of the Russian Federation). So at the end of the year, an employee can have only one status: either resident or non-resident. And it is precisely this status that must be reflected in the 2-NDFL certificate. In your situation, in clause 2.3 “Taxpayer status” you must indicate the number 1, since the employee has become a resident of the Russian Federation. You need to fill out one section. 3 and one section. 5. Several sections. 3 and 5 are filled out only if some income during the year is taxed at one rate, and some at another, and at the end of the year the personal income tax rate for these incomes does not change. In your case, when the employee’s status changes, the personal income tax rate changes and income received from the beginning of the year is taxed at a single rate. Therefore, in Sect. 3 you indicate the entire amount of income from January to December, and they will be taxed at a rate of 13%. And section 4 and 5 of the certificate must be filled out as follows.

Please note that in clause 5.3 of the certificate you indicate the amount of personal income tax calculated at a rate of 13%, and in clauses 5.4 and 5.5 - the total amount of tax withheld at two rates (both 30% and 13%) and transferred to the budget (RUB 24,000 + RUB 5,200). In this case, it does not matter at all that personal income tax was transferred to different CBCs. And in clause 5.6 you indicate the amount of personal income tax, for the return of which the employee will go to the inspectorate - 13,808 rubles. (RUB 29,200 - RUB 15,392). Keep in mind that there is no need to make a reversal entry to adjust personal income tax (Reversal Dt 70 Kt 68 - 13,808 rubles) in accounting. After all, you transferred the amount of personal income tax withheld from the employee’s income to the budget. All settlements with the employee and with the budget are closed. And the tax authorities will return the excessively withheld personal income tax to the employee.

If you were unable to withhold personal income tax, you will have to submit two certificates to the inspectorate

We did not withhold personal income tax from savings on interest on an interest-free loan issued to the founder (he returned it to us in November 2011). Before February 1, we submitted the 2-NDFL certificate, which showed the unwithheld tax. Do I need to submit exactly the same certificate for this founder again before April 1? If we do not file 2-NDFL for the founder a second time, what will happen to us?

Let's start with the fact that the certificates will not be the same, since they are filled out differently. When you submitted it before 02/01/2012 as a message about the impossibility of withholding tax, then in the “sign” field you indicated the number 2. And in section. 3 you had to show only that income from which tax was not withheld, but in section. 5—the amount of unwithheld tax. No later than 04/01/2012, you report on all income paid to employees and other individuals in 2011. And this time you submit a 2-NDFL certificate for the founder along with certificates for other employees. And in it, in the “sign” field, you must indicate the number 1. In this certificate, in section. 3, you must reflect all the income you paid to the founder, for example, also dividends, if they were paid. At the same time, in clauses 5.3 - 5.5 the total amounts of calculated, withheld and transferred personal income tax are indicated, and in clause 5.7 - the amount of tax not withheld. Both departments, the Federal Tax Service and the Ministry of Finance, speak about the need to submit two certificates (Section II of the Recommendations, approved by Order N ММВ-7-3/ [email protected] ; Letter of the Ministry of Finance of Russia dated October 27, 2011 N 03-04-06/8- 290). And if you do not submit 2-NDFL a second time, the tax authorities will fine you 200 rubles. as for failure to provide information necessary for tax control (Clause 1 of Article 126 of the Tax Code of the Russian Federation). In order not to argue with them, it is better to submit the certificate before 04/01/2012.

If you managed to pay the tax before submitting 2-NDFL, you do not need to show the debts on the certificate

In December, several employees' income exceeded 280,000 rubles, and I mistakenly gave them child deductions. And in February, when I started making 2-NDFL certificates for these workers, my mistake was revealed. I don’t understand how to fill out certificates for 2011 now: show how much debt is owed to employees and let the inspectorate collect tax from them? Or should I pay additional personal income tax in March myself?

Of course, you yourself must pay additional personal income tax. The tax is transferred to the Federal Tax Service for collection only if you cannot withhold it from the income of employees due to the lack of cash payments (Clause 5 of Article 226 of the Tax Code of the Russian Federation). You pay income to employees. Therefore, you are required to withhold personal income tax debt from any income paid to employees, for example, from a February salary paid in March. And transfer it to the budget. Keep in mind that you need to transfer the personal income tax debt to the new KBK - 182 1 0100 110. In an amicable way, for the additional personal income tax payment for December 2011, you must draw up a separate payment slip and indicate in it: - in the “Base of payment” field ( 106) - “ZD” (voluntary repayment of debt); — in the “Tax period” field (107) — “MS.12.2011”; — in the “Payment type” field (110) — “NS”. If you do not want to draw up a separate payment slip, then you can list the personal income tax debt for 2011 as current year payments along with the tax for February 2012. For late payment of personal income tax, you will only be charged a penalty (Clause 1, Article 75 of the Tax Code of the Russian Federation). If on the date of submission of 2-NDFL certificates you recalculate the tax and pay it to the budget, then you do not need to show debts according to the calculations in the certificates. In Sect. 5, the amounts of tax calculated (clause 5.3), withheld (clause 5.4) and transferred (clause 5.5) will be equal.

2-NDFL must be submitted separately at the location of the EP and GP

We have a separate division (SB) without an independent balance sheet and current account. We pay personal income tax to different tax authorities - at our location and at the place of registration of the OP. Previously, we reported in form 2-NDFL only at our location (GP), sending the report in two files (one for the GP, the other for the OP), but indicating the same OKATO and KPP code, although they are different in payment orders. Otherwise you won’t be able to send it through our operator. Now there are clarifications that you need to report to where you pay. The Tax Code does not indicate where such reporting should be submitted. What should we do this year when submitting our reports for 2011?

According to the Tax Code of the Russian Federation, organizations must submit 2-NDFL certificates to the Federal Tax Service at the place of their registration (Clause 2 of Article 230 of the Tax Code of the Russian Federation). And organizations that have an OP are registered both at their location and at the location of the OP (Clause 1, Article 83 of the Tax Code of the Russian Federation). But the Tax Code also stipulates that organizations that have an OP are required to transfer the calculated and withheld amounts of personal income tax to the budget both at their location and at the location of each of their OP (Clause 7, Article 226 of the Tax Code of the Russian Federation). Previously, the tax service allowed the submission of income certificates for all employees of the organization as a whole (for employees of both SE and OP) at the place of registration of the parent organization (Letter of the Federal Tax Service of Russia dated 03/07/2007 N 23-3-04 / [email protected] ). But later, both the Ministry of Finance and the Federal Tax Service repeatedly explained that information about income should be submitted to where personal income tax is transferred (Letters of the Federal Tax Service of Russia dated March 28, 2011 N KE-4-3/4817; Ministry of Finance of Russia dated December 16, 2011 N 03-04-06 /3-348, dated 09/21/2011 NN 03-04-06/3-230, 03-04-06/3-229). Therefore, 2-NDFL certificates on the income of SE employees must be submitted to the inspectorate at the location of the SE, and 2-NDFL certificates on the income of SE employees - to the inspectorate at the location of the SE. This also follows from the procedure for filling out certificates approved by the Federal Tax Service. In the certificates you indicate the same OKATO codes as in the payments for the transfer of personal income tax to the budget. If you can't do this in the program, contact your developer.

February 2012

Personal income tax, Tax reporting, Tax registers

Consultations on the topic:

We submit a declaration and pay personal income tax when selling a land plot

Providing a personal income tax deduction

Taxation of expenses for transporting employees to and from work

Resident – non-resident for personal income tax purposes

How to reflect payments under a GPC agreement in 6-NDFL

Excess of withheld amount over transferred tax

The head of the organization transfers funds to the state budget monthly in a total amount without indicating the amount for each employee individually. The employer is obliged to deposit money into the treasury that matches the withheld tax. Tax agents must regularly submit reports indicating the funds transferred to the budget, the date of transfer for a certain time period, the rate, OKTMO/KPP code, and payment details.

When receiving 2-NDFL, there may be a discrepancy between the withheld and transferred amount. In accordance with paragraph 6 of Art. 52 of the Tax Code, the permissible deviation is 50 kopecks for rounding to whole rubles.

A common reason for discrepancies between numbers in documentation is a request for information ahead of the deadline established for the transfer of funds to the state by the employer. If violations have been established in the withholding and transfer of tax, the employee has the right to apply to the Labor Inspectorate, the Federal Tax Service, and file a complaint with the Prosecutor's Office for an inspection.

Nuances of filling

The title of the document contains a sign in accordance with the withholding (1) or the impossibility of withholding (2) income tax. In the section where information about the employee is indicated, you need to indicate the employee's status. If the taxpayer has several sources of income with different rates, several sections on the amount of profit received are filled out in the document. The amount of wages and deductions is recorded in rubles and kopecks, and for calculated, withheld and transferred tax - in full rubles.

What to do if you haven’t paid your personal income tax

If you can withhold underpaid personal income tax, do so before filing 2-personal income tax. This way you will first pay off the arrears, and then distribute the transferred tax among employees. Then in 2-personal income tax the accrued, withheld and transferred tax will be equal.

If you underpaid and cannot withhold tax, for example, an employee has already quit, prepare a 2-NDFL certificate with the “2” feature. In it, the accrued tax will differ from the withheld and transferred. Also fill out the line “Amount of tax not withheld by the tax agent.”

Filling example

Since 2021, the 2-NDFL certificate has undergone changes. To submit information to the Federal Tax Service, the head of the organization must fill out 3 sections of the document, consisting of a main sheet and an appendix:

The first is information about an individual indicating TIN, full name, taxpayer status, date of birth, citizenship, series, passport number.
The second is the total amount of income and tax for the past period.
The third is information about possible deductions.
Appendix - an indication of employee income for each month of the expired period.

When submitting a report in written or electronic form, the employer must draw up a register indicating information about the persons from whom tax is withheld. In the form requested by the taxpayer, 5 sections have been filled out since 2019. Basic provisions - information about the employee, employer, income indicating the taxable rate, deductions, total profit, taxes.

Tax document 2-NDFL reflects information about the income and obligatory payments made by an individual to the state budget for the calendar year. The form of the help depends on the presentation object. The information specified in the form is confirmation of the taxpayer's compliance with the legislation of the Russian Federation.

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What does 2-NDFL represent?

Purpose of the certificate

Income tax withholding

Providing 2-NDFL

Help on form 2-NDFL in 2021

Due dates

Information about the income of non-employees in the company

When not to submit 2-NDFL

In what format to submit 2-NDFL

Instructions for filling out the 2-NDFL certificate

Section 1

Section 2

Sections 3-5

Section 3

Employee income was taxed at different rates - how to fill it out?

Income and deduction codes

Salary for December was paid in January – how to reflect it?

Section 4

Section 5 states:

In the “Tax Agent” column the following is indicated:

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Submission deadline

Signing the certificate

Tax agent information

Amount of profit received

FILLING IN SECTION 5 OF THE 2-NDFL INCOME CERTIFICATES

Established benefits

Tax amount

Why is the “listed” column not filled in on 2-NDFL certificates?

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Enumerated

Impossibility of withholding personal income tax

Certificates 2-NDFL: Fill out and submit

Excess of withheld amount over transferred tax

Nuances of filling

What to do if you haven’t paid your personal income tax

Filling example

What to do if you haven’t paid your personal income tax